Sampling risk(抽樣風險)是什么_2022年ACCA考試AA知識點
平凡人生要用平凡的心去對待,你的人生將會更精彩。ACCA考試為全英文考試,難度較大。在備考過程中,各位考生需要嚴格執(zhí)行學習計劃,爭取早日拿下ACCA證書。今天為大家整理了acca考試關于Sampling risk(抽樣風險)的知識點,正在備考的考生們一起來看看吧。
【內容導航】
Sampling risk-抽樣風險
【知識點】
Sampling risk-抽樣風險
Sampling risk-抽樣風險
Sampling risk arises from the possibility that:
The auditor’s conclusion, based on a sample of a certain size
The conclusion that would be reached if the entire population were subjected to the same audit procedure.
The auditor must design a sample size sufficient to reduce sampling risk to an acceptable low level.
The lower the risk the auditor is willing to accept, the greater the sample size will need to be.
成功呈概率分布,關鍵是你能不能堅持到成功開始呈現的那一刻。以上就是東奧小編為大家整理的ACCA考試相關知識點了,最后預祝大家通過acca考試。
注:以上內容來自李亞婷老師基礎精講班第42講
(本文為東奧會計在線原創(chuàng)文章,僅供考生學習使用,禁止任何形式的轉載)